CLA-2-73:OT:RR:NC:N4:422
Mr. Lee Drannan Smithson
Drannan Cookware Co.
136 S. Dutoit St
Dayton, OH 45402
RE: The tariff classification of a stainless steel broiler pan, wire rack, and cooking tongs from India
Dear Mr. Smithson:
In your letter dated June 12, 2015, you requested a tariff classification ruling.
The submitted illustrations depict items identified as follows:
Broiler Pan – This item is made of stainless steel. It is designed to be used as a roasting pan in the oven. It is round in shape and features two handles, one on each of two opposing sides. The pan measures approximately 12” in diameter x 1¼” in depth.
Wire rack – This item is made of stainless steel wire and fits on top of the broiler pan. It is round in shape and measures approximately 12½” in diameter.
Wire Cooking Tongs – This item is designed to be used to turn food cooked on the broiler pan and on outdoor grills with wire racks. The tongs measure approximately 16” in length by 2” in width at the widest part.
The applicable subheading for the Broiler Pan and the Wire Rack will be 7323.93.0045, Harmonized Tariff Schedule of the United States (HTSUS), which provides for kitchen…articles…of…steel…: other: of stainless steel…cooking and kitchen ware: other: cooking ware: other. The rate of duty will be 2 percent ad valorem.
The applicable subheading for the Wire Cooking Tongs will be 8215.99.5000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for spoons, forks, ladles, skimmers, cake-servers, fish-knives, butter-knives, sugar tongs and similar kitchen or tableware; and base metal parts thereof: other: other: other (including parts). The rate of duty will be 5.3 percent ad valorem.
Articles classifiable under subheading 7323.93.0045, HTS, and 8215.99.5000, HTS, which are products of India, may be entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check our Web site at www.cbp.gov and search for the term "GSP."
You have also asked if the country of origin marking that has been proposed is acceptable. Marked samples were not submitted with your letter for review. You have stated that the broiler pan will be marked with the words “Made in India” etched on the bottom of the pan. However, due to the structure of the wire rack and wire cooking tongs, you have stated that it is impossible to mark those items and instead, each of those items will be imported in a polybag with a sticker on which is printed the words “Made in India.”
The marking statute, section 304, Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that, unless excepted, every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly and permanently as the nature of the article (or its container) will permit, in such a manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article.
As provided in section 134.41(b), Customs Regulations (19 CFR 134.41(b)), the country of origin marking is considered conspicuous if the ultimate purchaser in the U.S. is able to find the marking easily and read it without strain. Section 134.1(d), defines the ultimate purchaser as generally the last person in the U.S. who will receive the article in the form in which it was imported. If an imported article is to be sold at retail in its imported form, the purchaser at retail is the ultimate purchaser. In this case, the ultimate purchasers of the broiler pans, wire racks and wire cooking tongs are the consumers that purchase the item at the retail level.
With regard to the permanency of a marking, section 134.41(a), Customs Regulations (19 CFR 134.41(a)), provides that as a general rule marking requirements are best met by marking worked into the article at the time of manufacture. For example, it is suggested that the country of origin on metal articles be die sunk, molded in, or etched. However, section 134.44, Customs Regulations (19 CFR 134.44), generally provides that any marking that is sufficiently permanent so that it will remain on the article until it reaches the ultimate purchaser unless deliberately removed is acceptable.
An article is excepted from marking under 19 U.S.C. 1304 (a)(3)(D) and section 134.32(d), Customs Regulations (19 CFR 134.32(d)), if the marking of a container of such article will reasonably indicate the origin of such article. Accordingly, if Customs is satisfied that the wire racks and wire cooking tongs will remain in the polybags until reaching the ultimate purchasers and if the ultimate purchasers can tell the country of origin of the wire rack and wire cooking tongs by viewing the polybags in which these items are packaged, the individual wire rack and wire cooking tongs would be excepted from marking under 19 U.S.C. 1304 (a)(3)(D) and 19 CFR 134.32(d). Likewise, if Customs is satisfied that the etched country of origin marking on the bottom of the broiler pan is legible, the proposed marking of the individual broiler pan is an acceptable country of origin marking.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Gary Kalus at [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division